The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates
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This paper uses a direct-projections approach to estimate the effect of capital gains taxation on realizations at the state level, and then develops a framework for determining revenue-maximizing rates at the federal level. We find that the elasticity of revenues with respect to the tax rate over a
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美国国家经济研究局创建时间：
2020-08-01
